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TDS u/s 194C OR 194J - payee recipient had to merely issue its intellectual/technical skills without any physical work through employee or deploy assets - its recipientís information technology related integrated service activities amount to technical services only. The assesseeís reliance on its itemized billings of the above services in classifying the same as bundled payments/services cannot be accepted - Tri

Income Tax - TDS u/s 194C OR 194J - payee recipient had to merely issue its intellectual/technical skills without any physical work through employee or deploy assets - its recipientís information technology related integrated service activities amount to technical services only. The assesseeís reliance on its itemized billings of the above services in classifying the same as bundled payments/services cannot be accepted - Tri - TMI Updates - Highlights .....

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